The tax and fiscal reforms headed by German finance minister Matthias Erzberger in 1919 and 1920 fundamentally reshaped German public finances. The total tax revenue as a percentage of GDP, or tax-to-GDP ratio, doubled and increased continually until the end of World War II. Since the 1950s, the...

This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as...

Die vorliegende Studie wurde im Auftrag der Robert Bosch Stiftung im ifo Arbeitsbereich "Sozialpolitik und Arbeitsmärkte" erstellt und im Juni 2005 abgeschlossen, um die Arbeit der von der Bosch Stiftung initiierten Kommission "Familie und demographischer Wandel" zu unterstützen. Gegenstand...

This paper studies the transmission of a foreign fiscal policy shock (assumed to be generated in Germany) to key macroeconomic variables in five Central and Eastern European economies (CEE-5). We use quarterly data from 1995 to 2009 and estimate an open economy structural vector autoregressive...

Montchrétien was definitely mercantilist. He praises the ancients, their honors and their self-discipline, but notes, like Serra, that there was no concept of Political Economy in Antiquity. The words, however, appear for the first time in the pseudoaristotelian Oeconomica II, where the...

Destructive effects of corruption, that is defined as private use of public authority, on economy are mainly recognized through economic growth, income distribution and economic stability. In public sector, its effects are also identified as reduction in revenues and destruction in spending...

Angesichts der zum Teil existenzbedrohenden Konsequenzen, die sich aus den epidemiologisch ebenfalls notwendigen Maßnahmen des Teil-Shutdowns ergeben, stand und steht die Bundesregierung unter Handlungsdruck. Unbestritten ist die Notwendigkeit zu einfachen und schnell wirksamen Hilfen, denn sie...

In this paper, we present a disaggregated framework for the analysis of past and projected structural developments in the most relevant revenue and expenditure categories and the fiscal balance. The framework, in particular, distinguishes between the effects of discretionary fiscal policy and of...

In this paper, we present a disaggregated framework for the analysis of past and projected structural developments in the most relevant revenue and expenditure categories and the fiscal balance. The framework, in particular, distinguishes between the effects of discretionary fiscal policy and of...